- C-655/19 (LN) – Judgment – Property acquisition under enforcement procedure and subsequent sale is not an economic activity
- C-501/19 (UCMR – ADA) – Judgment – Collective management of copyright on musical works
- C-108/19 (Krakvet sp. z o.o. sp.k.) – Order – Distance sales where customer arranges transport
- C-787/19 (European Commission v Republic of Austria) – Judgment – Failure to align with VAT rules for travel agents
- C-604/19 (Gmina Wrocław) – Judgment – VAT on conversion of perpetual usufruct into a right of ownership is a supply of goods
- C-712/19 (Novo Banco) – Judgment – Spanish IDECA tax is compatible with the VAT directive
Judgments to be expected in March 2021
- C-581/19 (Frenetikexito) – Portuguese referral on (i) whether the manner in which the applicant draws up its invoices amounts to an artificial division of services, and (ii) whether the VAT exemption can be applied for health-related activities to food consultation services that have never been performed. Previous posts about this case can be found HERE
- C-802/19 Frima Z – A German referral asking, based on the judgment of the CJEU in C-317/94 Elida Gibbs, is a pharmacy which supplies medicinal products to a statutory health insurance fund entitled to reduce the taxable amount as a result of a discount granted to the persons insured under a health insurance scheme? If answered in the affirmative, is it contrary to the principles of neutrality and equal treatment in the internal market when a domestic pharmacy can reduce the taxable base, but a pharmacy that operates from another Member State cannot. Previous posts about this case can be found HERE
- C-812/19 (Danske Bank) – A Swedish referral related to the Cross border VAT group (reverse Skandia situation, click HERE). Previous posts about this case can be found HERE
- C-459/19 Wellcome Trust – A UK referral related to the place of supply of investment management services – Previous posts about this case can be found HERE
- C-895/19 A. (Exercice du droit à déduction) – A A Polish referral asking whether Article 167 of the VAT Directive, in conjunction with Article 178, is to be interpreted as precluding national law which makes the exercise of the right to deduct VAT in the same accounting period as that in which the tax due was payable on transactions constituting Intra-Community acquisitions of goods, subject to entry of the tax due on those transactions in the appropriate tax declaration? Whether Article 167 of the VAT Directive, in conjunction with Article 178, is to be interpreted as precluding national law which makes the exercise of the right to deduct VAT in the same accounting period as that in which the tax due was payable on transactions constituting Intra-Community acquisitions of goods, subject to entry of the tax due on those transactions in the appropriate tax declaration? Previous posts about this case can be found HERE
- C-48/20 P – A Polish referral asking whether the VAT Directive and the principle of proportionality preclude national legislation which denies VAT deduction against invoices incorrectly issued for the supply of exempt services but erroneously interpreted as taxable, based on an interpretation provided by the tax authorities and common practice at the time of the transactions? Previous posts about this case can be found HERE
